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Upcoming Tax Deadlines

September

Employees Who Work for Tips – If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

16

Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in August.

16

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in August.

16

Individuals – Make a payment of your 2019 estimated tax if you’re not paying your income tax for the year through withholding (or won’t pay in enough tax that way). This is the third installment date for estimated tax in 2019.

16

Partnerships – File a 2018 calendar year return (Form 1065). Provide each partner with a copy of their Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc., or substitute Schedule K-1 (Form 1065). To request an automatic 6-month extension of time to file the return, Form 7004 needs to be filed. After the return is filed, provide each partner with a copy of their final or amended (if required) Schedule K-1 (Form 1065) by September 16.

16

S Corporations – File a 2018 calendar year income tax return (Form 1120S) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension of time to file the return. Otherwise, see March 15, earlier. Provide each shareholder with a copy of their final or amended Schedule K-1 (Form 1120S) or substitute Schedule K-1 (Form 1120S).

16

Corporations – Deposit the third installment of estimated income tax for 2019. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

October

DAY

10

Employees Who Work for Tips – If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

15

Individuals – If you have an automatic 6-month extension to file your income tax return for 2018, file Form 1040 and pay any tax, interest, and penalties due.

15

Corporations – File a 2018 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see April 15, earlier.

15

Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in September.

15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in September.

31

Employers – Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2019. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until November 12 to file the return.

31

Certain Small Employers – Certain small employers. Deposit any undeposited tax if your tax liability is $2,500 or more for 2019 but less than $2,500 for the third quarter.

31

Employers – Federal unemployment tax. Deposit the tax owed through September if more than $500.

November

DAY

12

Employers – Social security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2019. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

12

Employees Who Work for Tips – If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

15

Employers – Social security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments made in October.

15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments made in October.